The tax authority is only interested in the OST’s loss/profit. This, in turn, also restricts the broker’s actions, meaning they cannot transfer shares to the same customer’s AOT.
However, the broker can buy the bankruptcy shares, for example, for one euro to clear them out, at which point the OST becomes empty and can then be closed.
It is surprising what matters interest the tax administration if an issue can be interpreted as an alien matter to the tax system that benefits the taxpayer. This is why I commented that the idea of simply removing shares from an OST as worthless does not yet lead to the desired outcome.
The latter could work, although to my knowledge, the tax administration has sometimes interpreted such situations as transactions made solely to trigger a tax deduction right and has denied the deduction right. So, in my opinion, a clear instruction that would work with certainty cannot be given for this.
Thanks for the insights. Should I perhaps ask the tax authorities for a preliminary opinion, and secondly, ask Nordnet if they are even willing to offload those shares from the portfolio? The odds sound quite unfavorable now, however 
You have understood correctly BUT!
You don’t pay tax on dividends until you withdraw money from the OST account, meaning if you reinvest the dividends within the share savings account, you don’t pay any tax on your dividends yet. This enables the maximum use of the compound interest phenomenon.
Additionally, you are correct that you cannot use the acquisition cost presumption within the OST and you cannot deduct losses from taxation unless your entire OST account is at a loss and you close it, but you also don’t pay tax on capital gains until you withdraw money from the account. Again, you can maximize compound interest.
In addition, when withdrawing money from an OST, capital is always withdrawn as well. This means that the entire withdrawal amount is not taxable profit.
Very valid points, thank you! It has also crossed my mind, especially since the maximum deposit amount for an OST (Share Savings Account) was doubled to 100,000, that at some point the account’s capital will start to be taxed in the Swedish style. The doubling raised such a suspicion. An OST is a good arrangement now, and especially with a long investment horizon, but if the targeted investment period is not over 20 years and capital gains tax legislation changes, it will be regrettable.
What is the functionality & readiness level of OP’s Equity Savings Account today?
I closed my Equity Savings Account at NN at the beginning of this year. I thought it worked quite acceptably. OP only got its own ESA open after a long wait, and after its launch, according to contemporary accounts, it has performed poorly, to say the least. Has the situation improved?
Edit: After reading the replies, I also sought a solution from the op.fi Aina-chatbot. It doesn’t understand even the most basic questions, only recognizes the topic, and pushes for an online meeting about investment matters. OP’s ICT team still has quite a bit of either a) work to do b) negotiating to do with their subcontractor.
OP had a massive problem at least a couple of years ago, where all investment services were cut off if one moved abroad. Even if the country of relocation was an EU country, i.e., within the same single market area.
One could make a fuss about that if they had the energy; I myself ended up terminating all business with OP. Someone mentioned that they might have changed their policy, but it’s worth checking before becoming a customer if there’s even a small chance of moving from Finland elsewhere, e.g., for retirement or work.
I am looking for a suitable share savings account for my wife and children. I knew that OP has at least had poor service in this regard, but I still gave them a chance, in case they had improved over the years. However, my research ended at this point.
Nowadays, they should be able to do better.
That too. My need would have been the opposite (I live abroad, investments in Finland) but if this (living in Finland, investing in foreign stocks) doesn’t work either, one can only wonder about OP’s attitude. These should be basic things.
This is peculiar. I have the exact opposite experience: Nordnet forced me to leave them while living abroad (non-EU), and OP had no problem taking over my portfolio (it was my main bank anyway). They even granted me a loan while living abroad when returning became relevant.
Is this a matter of personal impression, a co-operative bank-specific difference, a temporal difference, or what on earth?
But regarding that OST (share savings account) question, OP is not a good choice unless you really limit your investments to certain markets. If I recall correctly, there were also differences in functionalities between the mobile app and the website.
Trading worked perfectly for me while I was abroad. These differences are quite interesting. 
A static portfolio was allowed to exist, though. But trading and access to analysis were cut off.
To my knowledge, there was no impact on other banking services, although I didn’t apply for a loan.
I only have a securities account at OP, and I have some restricted trading in effect. So I can’t sell any holdings, at least. I don’t remember being able to buy either. I live in the EU area, by the way.
Also, insurance policies and online messages don’t show up in OP-mobile. Luckily, they do show up via a web browser, but it’s annoying to always have to go there to see what messages have arrived..
At Nordnet, securities account and share savings account trading works great.
It is indeed strange that it works for some and not for others. Do I have to take to the barricades just to be able to sell something from that OP portfolio 
I opened share savings accounts for myself and my child at OP just over a month ago. Only later did I find out that at OP, the share savings account (OST) only works on mobile, not in a browser (where there are more functions than when using a brokerage account (AOT) on mobile).
What also annoys me is that OP’s mobile version doesn’t show performance graphs for YTD; I gave feedback to OP about this.
Maybe someday, if it becomes possible to change brokers for the OST, I might consider transferring to another bank. I switched from Nordnet to OP only because of lower fees (I don’t really invest anywhere else than the Helsinki Stock Exchange).
An interesting case regarding an OST.
While an OST offers compound interest, a loss can only be deducted from other capital gains by selling its contents and closing the account at a loss.
However, when a company has been bought into the OST account whose trading has been suspended, closing the account is not possible because you cannot sell the share. The case of OST and Lehto is linked below.
In this case, the person has capital gains from other sources and wants to close the loss-making OST account to optimize their capital gains taxation. They have already sold all their other shares, but with Lehto’s trading suspended, that share – practically worthless – cannot be sold, nor can the OST be closed…
Of course, the same problem would exist at the individual share level with an AO account, but now the losses of the entire OST portfolio are stuck.
“The Financial Supervisory Authority, responsible for interpreting the legislation concerning share savings accounts, is not quite as optimistic. Office Manager Marko Hovi says that there doesn’t seem to be a solution to the situation within the framework of the current law.“
Well, perhaps this could have been considered when the law was being drafted. It’s not the most unlikely scenario, however. Well, maybe within 10 years, an addition/amendment to the law will be regulated 
Edit.
Or the interpretation modified:
”“According to our interpretation, shares held in a share savings account cannot be transferred, sold, or gifted to a regular book-entry account. The situation is, of course, truly regrettable from the customer’s perspective,” he says.”(Fiva, the investor’s best friend)
In my opinion
This is certainly an incomprehensible blunder that has slipped into the law. If profits are realized immediately when money is withdrawn from the account, then what kind of idiot came up with the idea that losses can only be
Can’t those OST shares be sold off-exchange, e.g., to a friend for 1 euro, the whole lot?
No, because shares cannot be transferred, sold (off the stock exchange), or gifted out from this acquisition.